SSS Death Benefit Claim Procedure (Philippines) — A Practical Legal Guide

This guide explains who may claim, what you can receive, documents you’ll need, how to file (online or over-the-counter), timelines, special cases (illegitimate children, separated spouses, missing documents, overseas claims), Employees’ Compensation (EC) overlays, appeals, and common pitfalls. It’s grounded in the Social Security Act of 2018 (R.A. 11199) and standard SSS practice as of mid-2024.

1) What benefits are available upon a member’s death?

Death Benefit (SSS)
- Monthly pension to primary beneficiaries if the member paid at least 36 monthly SSS contributions before the semester of death.
- Lump-sum (one-time) payment if fewer than 36 contributions or if there are no eligible primary beneficiaries.
Funeral Benefit (SSS)
- Paid to the person who shouldered the burial/funeral expenses (not necessarily the legal heir).
- The amount is fixed within a range (historically ₱20,000–₱40,000) based on the member’s posted contributions and average monthly salary credit.
Employees’ Compensation (EC) Benefits (if death was work-connected and the employer remitted EC contributions)
- EC Survivorship pension (separate from SSS) to eligible dependents.
- EC Funeral grant (amount set by ECC Board, separate from SSS funeral benefit).
- EC benefits require proof that the death was work-related (e.g., accident report, medical records).

“Semester of death” = two consecutive quarters ending with the quarter of death. Contributions within the semester of death are generally excluded from counting.

2) Who can claim? (Beneficiary Rules)

A. Order of entitlement

Primary beneficiaries
- Legitimate spouse (marriage subsisting at the time of death; a legally separated spouse generally remains a spouse unless a final decree of nullity/annulment existed before death).
- Dependent children: legitimate, legitimated, legally adopted, and illegitimate children who are unmarried, not gainfully employed, and below 21, or over 21 but permanently incapacitated and dependent for support.
Secondary beneficiaries (only if there are no primary beneficiaries)
- Dependent parents (biological; adoptive, where legally recognized).
Designated beneficiary (only if no primary or secondary beneficiaries).
- If none, legal heirs under intestate succession rules.

B. Sharing/priority nuances

Spouse + minor dependent children: the spouse gets the basic monthly pension; children receive dependents’ pension (see computation below).
If there are both legitimate and illegitimate minor children, the illegitimate child’s share is half of a legitimate child’s share (if there are legitimate children). If no legitimate children, all illegitimate children share equally.
Dependent child with permanent disability (existing at death or before age 21) may receive dependents’ pension for life (subject to periodic proof-of-dependency).
Spouse ceasing entitlement: remarriage, cohabitation suggesting a new marriage, or later discovery of a prior void marriage can affect entitlement prospectively.

A common-law partner is not a primary beneficiary by status. They may recover funeral benefit if they actually paid, or represent their minor child/children as guardian (see guardianship notes below).

3) How much is the benefit?

A. Monthly Death Pension (SSS)

Computed like a retirement pension (based on Average Monthly Salary Credit (AMSC) and Credited Years of Service), subject to minimums.
Dependents’ pension: 10% of the basic monthly pension or ₱250, whichever is higher, per dependent child, up to five (5) minor/permanently disabled children.
No substitution rule: once the set of up to five dependents is fixed (starting from the youngest), older children do not replace a dependent who ages out.

B. Lump-Sum (SSS)

If <36 data-preserve-html-node="true" contributions or no primary beneficiaries, SSS pays a one-time amount roughly equal to the sum of contributions (with certain factors). Actual computation varies by the member’s record.

C. Funeral Benefit (SSS)

Paid to the payor of funeral/burial expenses upon proof of payment and relationship (if any). Historically ₱20,000–₱40,000 based on posted contributions/AMSC.

D. EC survivorship and funeral (if work-related)

On top of SSS. Rates and minimums are set by ECC and may differ from SSS rules (e.g., spouse entitlement until remarriage; additional allowances). Proof of work-connection is essential.

Tax: SSS pensions and benefits are generally income tax-exempt under the NIRC as amended; estate tax rules apply to the decedent’s estate but SSS death pensions paid to beneficiaries are not part of the gross estate.

4) Prescriptive periods

SSS death and funeral claims: generally 10 years from the date of death (or from when the claim accrued).
EC claims: shorter 3-year period from death/disablement for filing (best practice: file promptly).

5) Documentary requirements (core set)

SSS can ask for originals for authentication and clear copies to keep. PSA-issued or LCR-certified civil registry documents are typically required.

For Death Benefit (pension or lump-sum):

Death certificate (PSA or LCR + registry receipt).
SSS numbers/IDs of the member and claimants; one (1) primary ID (government-issued) per claimant.
Marriage certificate (PSA) for spouse-claimant.
Birth certificates (PSA) for each dependent child; Adoption decree for adopted children; Acknowledgment/recognition or birth certificate indicating the father for illegitimate children claiming from the father.
Proof of school enrollment (if 18–20 and studying), or medical proof of permanent disability (for any age) for a dependent child.
Parents’ birth certificates (if claiming as secondary beneficiaries).
Member’s SSS employment/contribution history (as appears in SSS records; you need not supply if posted; SSS may require supporting documents for missing periods).
Bank account enrollment under SSS Disbursement Account Enrollment Module (DAEM) of each payee (PESONet bank/e-money per SSS list).
Claim form (SSS Death Claim Application / DDR-1 packet) duly accomplished and signed.
If represented: Special Power of Attorney (SPA) or Court-issued guardianship (see below).
Additional for EC (if work-related): employer’s accident report, medical abstracts, police report (if applicable), incident logs, and EC-specific forms.

For Funeral Benefit:

Death certificate;
Official receipts/invoices or funeral contract showing the payor;
Payor’s valid ID and DAEM-enrolled account.

Name discrepancies (spelling/middle name): prepare Affidavits of Discrepancy/One-and-Same Person and supporting IDs. Late registration birth/death certificates: attach baptismal, school records, or other contemporaneous documents.

6) Guardianship and representation

Minor child’s pension is paid to a representative payee (usually the surviving parent or court-appointed guardian).
If the surviving parent is not legally married to the deceased (e.g., common-law partner), they can still receive as representative for the minor illegitimate child, subject to SSS forms and, in contested situations, court guardianship.
If parents are both deceased or unfit, a court-appointed guardian is required.
Heirship disputes (e.g., multiple spouses/void marriages): SSS may hold or split payments provisionally pending submission of final court orders.

7) How to file the claim

A. Online (My.SSS portal)

Ensure the claimant has a My.SSS account and the payee’s DAEM bank/e-wallet is enrolled/approved.
Go to Benefits → Death Claim (for qualified primary beneficiaries; availability for secondary/designated varies; some may still be over-the-counter).
Upload clear scans/photos (acceptable formats/sizes) of required documents.
Submit, take note of transaction/reference number.
Monitor portal notifications/SMS/email for document deficiencies or approval.

B. Over-the-counter (Branch)

Book an appointment via SSS’s appointment system (walk-ins are typically discouraged).
Bring originals and photocopies; fill out the Death Claim Application/DDR-1 and, if applicable, EC claim forms.
If documents are incomplete, the branch will issue a checklist/return slip.
Once complete, the branch forwards for adjudication; release is through DAEM (for pensions) or check/pesoNet as instructed for non-DAEM cases.

C. Funeral benefit filing

Can be filed by the payor (even if not a legal heir) online or at branch, often ahead of the death pension claim.

Tip: If the member’s contributions are short of 36, you can still file; SSS will evaluate and pay the lump-sum if applicable.

8) Typical processing flow & what SSS checks

Identity & status: PSA documents match SSS records; marital status; legitimacy/filial relationship of children.
Contribution sufficiency: at least 36 posted contributions before semester of death for pension; otherwise lump-sum.
Beneficiary hierarchy: primary vs secondary; existence of dependent parents; designations (if any).
Duplicate/spurious claims: cross-checks vs previous benefit releases.
Loans/overpayments: unpaid SSS salary loans or prior benefit overpayments may be offset from proceeds.
EC eligibility: whether death is work-connected and employer complied with EC coverage.

9) Common special situations (and how to handle them)

Annulment/Nullity filed but not final at death: spouse remains primary (subject to later court rulings).
Separated-in-fact: still a spouse at law; however, abandonment allegations do not automatically disqualify.
Two “spouses”: SSS will require final court judgment identifying the valid marriage. Payments may be suspended in the interim.
Illegitimate children: need PSA birth certificates indicating filiation (or recognition/acknowledgment). Shares follow the half-share rule when legitimate children exist.
No spouse/children: dependent parents claim with proof of dependence (often affidavits + corroborating documents).
All primaries/secondaries absent: resort to designated beneficiary (if any) or legal heirs under intestacy (submit extrajudicial settlement/court order).
Member missing (no body): file upon judicial declaration of presumptive death; attach the final judgment.
Death abroad: submit foreign death certificate with apostille (or consular authentication), plus translations if not in English/Filipino.
Late-registered civil docs: bolster with secondary evidence (baptismal, school, medical, barangay certifications).

10) Practical checklist (quick reference)

Confirm beneficiary class (primary? secondary?).
Count posted SSS contributions (≥36 for pension).
Gather PSA/LCR civil documents (death, marriage, births/adoption).
Prepare IDs, photos/scans, and affidavits for name discrepancies.
Enroll DAEM (each payee).
Decide SSS only vs SSS + EC (if work-related).
File Funeral benefit early (payor files).
File Death claim (online/branch).
Track for deficiencies and reference numbers.
Keep within prescriptive periods (SSS: 10 years; EC: 3 years).

11) Simple illustrations (for intuition only)

Case A: Member with 120 contributions; leaves spouse + 3 minor legitimate children.
- Monthly pension payable; dependents’ pension for up to 3 children (10% of BMP or ₱250 each, whichever higher).
- Spouse receives basic pension (continues unless remarriage/cohabitation that ends entitlement under applicable rules).
- Funeral benefit to whoever paid.
Case B: Member with 20 contributions; leaves parents only.
- No primary beneficiaries; lump-sum to dependent parents (secondary beneficiaries).
- Funeral benefit separate.
Case C (mixed filiation): Spouse + 1 legitimate and 2 illegitimate minor children.
- Dependents’ pension shares: each illegitimate gets ½ of a legitimate child’s share. (If no legitimate child existed, the two illegitimate children would share equally.)

12) Appeals and remedies

Request for reconsideration or file missing documents if initially denied for documentary deficiency.
Appeal to the SSS Commission (timely file within the period stated in the notice).
Further appeal to the Court of Appeals via Rule 43, then Supreme Court on pure questions of law.

13) Fees, taxes, and offsets

No filing fee at SSS.
Notarial/PSA copy costs are for the claimant.
Income tax: SSS pensions/benefits are exempt.
Loan offsets: SSS may deduct unpaid loans/overpayments from the proceeds.

14) Data privacy and authentication

SSS follows the Data Privacy Act; expect identity verification, KYC for DAEM, and original-document sighting.
False claims or forged documents expose the filer to criminal and civil liability and perpetual disqualification.

15) Quick tips and best practices

File funeral as soon as receipts are ready; don’t wait for the death pension packet to be complete.
Scan documents clearly (full page, no glare) for online filing.
Resolve name mismatches early via affidavits + supporting IDs.
For illegitimate children, secure filiation proof (PSA with father’s name/acknowledgment).
For EC, coordinate with the employer immediately to gather incident and medical records.

Final note

Specific computations (BMP/AMSC), portal availability for certain claimant classes, EC amounts, and minimum pension floors can change by circular or board resolution. When you’re ready to file, I can draft a document checklist tailored to your family situation and a filled-out form template (with sample entries) based on your details.